Cultural institutions as organizational units are included in the sector of public finances and manage their finances pursuant to the Act of 29 September 1994 on accounting. The cultural institutions operate in every community and municipality, and nowadays they have vigorously developed into active entities that initialise as well as organise cultural life of communities. Pursuant to the art. 28.3 of the Act on organization and management of cultural activity, an organizer, including a community council, is supposed to fund a cultural institution by the means of subsidies. Such subsidies, as a rule, have no direct connection with the price of goods and services provided by the cultural institution. An institutional subsidy is to ensure a running activity of the institution, whereas an investment grant is to cover the costs of investments. A subsidy for the performance of services and carrying out scheduled programmes is assigned to a specific activity. However, it is not affected by the number or value of the services provided by the cultural institution, as it does not directly influence the price of a given service. Therefore, the subsidies granted to the cultural institutions by communities/municipalities – as organizers – are not subject to taxation by VAT.
Nov 4, 2020
Mar 14, 2017
|Zasady finansowania instytucji kultury przez gminy i ich skutki w podatku VAT||Nov 4, 2020|
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